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An Analysis of Municipal Budget Variances

Mayper, Alan G.; Granof, Michael; Giroux, Gary - In: Accounting, Auditing & Accountability Journal 4 (1991) 1

The objective of this research was to determine the extent to which municipal budget variances are systematically biased, the direction of any biases, and the relationship between the biases and various political, economic, demographic and organisational factors. We compared budgeted and actual...

Persistent link: https://www.econbiz.de/10014641451

Differences in Social‐Cost Disclosures: A Market Test of Investor Reactions

Freedman, Martin; Stagliano, A.J. - In: Accounting, Auditing & Accountability Journal 4 (1991) 1

Occupational Safety and Health Administration requirement would be enforced. Risk‐adjusted returns in a sample of cotton textile …

Persistent link: https://www.econbiz.de/10014641456

Regulation of Accountancy and Accountants: A Comparative Analysis of Accounting for Research and Development in Four Advanced Capitalist Countries

Willmott, Hugh C.; Puxty, Anthony G.; Robson, Keith; … - In: Accounting, Auditing & Accountability Journal 5 (1992) 2

Explores the development of regulations for “Accounting for Research and Development” in four countries: USA, UK …

Persistent link: https://www.econbiz.de/10014641471

M[othering] View on: “How Innocent Is Innocent Enough? The Relief Provisions of Section 6013(e)”

Tinker, Tony - In: Accounting, Auditing & Accountability Journal 5 (1992) 3

Analyses article by James (1992). Suggests apparently hostile term judgements on women hide moral judgements. Questions ideologies of eutrality and independence in accounting.

Persistent link: https://www.econbiz.de/10014641479

Investor Interests and Government Accounting Disclosure

Giroux, Gary; Deis, Donald - In: Accounting, Auditing & Accountability Journal 6 (1993) 1

Analyses disclosure levels from annual reports and budgets from US municipalities, based on the expected incentives of municipal bond investors. Disclosure levels for both budgets and annual reports are variable, suggesting that the quality of disclosures may be based on key actor incentives....

Persistent link: https://www.econbiz.de/10014641490

Job Satisfaction, Organizational Commitment, and Turnover Intentions of United States Accountants

Reed, Sarah A.; Kratchman, Stanley H.; Strawser, Robert H. - In: Accounting, Auditing & Accountability Journal 7 (1994) 1, pp. 31-58

Investigates the impact of locus of control and gender on the experiences and practices of accounting professionals. Also considers the impact of role overload, inter‐role conflict, and coping behaviour on these attitudes. Suggests that a complex set of forces creates differences in the extent...

Persistent link: https://www.econbiz.de/10014641508

Counting Health Care Costs in the United States: A Hermeneutical Study of Cost Benefit Research

Oakes, Leslie S.; Considine, Judith; Gould, Steven - In: Accounting, Auditing & Accountability Journal 7 (1994) 3, pp. 18-49

Since the mid‐1980s the major players in US health care have argued that costs and benefits should underlie the … allocation of health care resources. Looks at 30 cost benefit studies taken from the medical literature and examines five of them …

Persistent link: https://www.econbiz.de/10014641517

The Contemporary Discourse on Health Care Cost: Conflicting Meanings and Meaningful Conflicts

Arnold, Patricia J.; Davis Hammond, Theresa; Oakes, … - In: Accounting, Auditing & Accountability Journal 7 (1994) 3, pp. 50-67

Discussion of health care costs has expanded beyond the technical domains of accountancy and entered the realms of … April 1992 and 1 May 1993 which contained the phrase “health care costs”. Describes the current discourse and examines how … antagonostic social interests strive to inscribe the concept of health care cost with conflicting meanings and ideological accents. …

Persistent link: https://www.econbiz.de/10014641518

Political Aspects of Financial Accounting Standard Setting in the USA

Fogarty, Timothy J.; Hussein, Mohamed E.A.; Ketz, J. Edward - In: Accounting, Auditing & Accountability Journal 7 (1994) 4, pp. 24-46

Discussion about the actual nature of political action is unusual in the literature about the Financial Accounting Standards Board (FASB). Examines the treatment of politics in the US standard setting context and this analysis results in the conclusion that despite widespread recognition that...

Persistent link: https://www.econbiz.de/10014641522

The negative effect of an accounting standard on employee welfare

Baker, C. Richard; Stephan Hayes, Rick - In: Accounting, Auditing & Accountability Journal 8 (1995) 3, pp. 12-33

ended health‐care benefits for on‐union employees as a result of adopting the Financial Accounting Standards Board … health plans abruptly, while others required workers and retirees to pay more towards insurance premiums, or prevented new … hires from receiving retirement health coverage. …

Persistent link: https://www.econbiz.de/10014641531